Bill’s definition of active farmer is ‘unacceptable’

The definition of an active farmer under the 2014 Finance Bill is unacceptable, according to the Irish Cattle and Sheep Farmers Association.

Patrick Kent, president, said it will rule out vital agricultural relief from Capital Acquisitions Tax in the case of many farm successors.

The problem is that Section 74 of the Finance Bill narrowly defines active farmers as devoting at least 50% of their working time to farming.